Guernsey adopts vape duty and amended alcohol relief

Ordinance approved after the Budget debate

Proposition 9, amended by Amendments 26 and 28, was carried by 35 votes to three. The States also carried Proposition 10, directing the Committee for Home Affairs to use its statutory powers to introduce a 50 ml duty-free personal relief for vaping liquid. The vote establishes the approved legislative stage, but the separate instrument giving effect to that relief has not been verified.^[1][2][3][4]

Vaping-liquid duty begins on 9 November

The approved Ordinance inserts a rate of GBP 2.20 per 10 ml of vaping liquid. Its definition covers liquid containing nicotine with glycerine or glycol, but can also reach liquid packaged, labelled or advertised for vaping, or otherwise intended to be vaporised by a vape. Recognised medicines and tobacco are excluded.^[2]

Where packaging, invoices, delivery notes and actual volume differ, the greatest volume is generally used unless Customs permits otherwise. The vaping provisions and related definitions commence on 9 November 2026. Businesses should therefore classify products by composition, presentation and intended use rather than assume nicotine content alone determines scope.^[2]

Alcohol rates and relief change from January

From 1 January 2027, the Ordinance introduces tap-relief rates for qualifying beer, cider and wine supplied in containers of at least 20 litres. Amendment 28 removed a proposed increase above RPIX and substituted inflation-only rates. Ordinary beer above 2.8% but not above 4.9% alcohol by volume is set at GBP 1.13 per litre, compared with 96 pence where it qualifies for tap relief. Amendment 26 raises the independent small-distiller threshold from 20,000 to 30,000 litres of pure alcohol, including cooperative-working treatment.^[2][3][4]

Practical controls for affected groups

Importers, producers, hospitality groups and distributors should map vaping-liquid definitions, volumes and evidence from 9 November, then update alcohol product, container-size, strength and producer-status data for 1 January. The approved material changes rates and product qualifications; it does not establish a new return or payment deadline. This focused excise article complements the separately staged corporate-tax amendments brief and does not claim a complete review of every Budget measure.^[1][2][3][4]